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2013 (10) TMI 879 - HC - Income TaxTaxability of assessee, who falls within section 44BB of the Income Tax act – Appellant assessee himself referred the case prejudicial to it – Held that:- Assessee has referred the case CIT vs. Halliburton Offshore Services Inc., [2007 (9) TMI 230 - UTTARAKHAND HIGH COURT], and submitted that the case of the assessee is covered by the said decision – Through the decision in the abovementioned case, an impression was given by the assessee, itself, to the Tribunal that any payment received by an assessee, who falls within Section 44BB, will be taxed in accordance with the mandate contained therein - In the grounds of appeal, there is not even a single whisper that it was not the assessee, who had brought to the notice of the Tribunal the said judgment of this Court and it was not the assessee, who had submitted that the issue raised in the appeal before the Tribunal was covered by the said judgment – Decided against the Assessee.
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